AI OCR 
TaxTMI 
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2026 (4) TMI 1851
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....nection with the direction of this Court vide Order dated 11.07.2025 passed in W.P.(C) No.6323 of 2025. The petitioner, beseeching invocation of power under Articles 226 and 227 of the Constitution of India, prayed for grant of following relief(s): "In view of the aforesaid facts and circumstances, it is humbly prayed that this Hon'ble Court may kindly be pleased to: A. Admit the writ petition and issue appropriate writ(s) quashing the impugned Order-in-Original dated 24.09.2025 passed by the opposite party No. 2 under Annexure-11, and all consequential penalty and other proceedings arising therefrom; B. Pass such other order (s) as may be deemed just and proper in the interest of justice; And for this act of kindness, the Petitioner as in duty bound shall ever pray." Facts: 2. Pertinent factual matrix leading to filing of the writ petition before this Court is narrated hereunder. 2.1. The petitioner (formerly known as S.M. Niryat Pvt. Ltd., for short, "SMNPL"), is engaged in the business of export of iron ore fines through established maritime trade routes. 2.2. The former company, i.e., SMNPL, had preferred W.P.(C) No. 2834 of 2021 ....
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....ner of Customs (Preventive), Bhubaneswar Commissionerate proposed to redetermine the value of the shipping bills under Section 14 of the Customs Act, 1962 pertaining to exports of iron ore fines made during the period from 09.07.2018 to 02.04.2022 on DMT basis, the petitioner challenging the said SCN invoked writ jurisdiction by way of an application under Article 226/227 of the Constitution of India, which was registered as W.P.(C) No.6323 of 2025 before this Court. 2.5. During pendency of said writ petition, the petitioner was issued with a personal hearing notice dated 10.07.2025 fixing the date of personal hearing on 28.07.2025. 2.6. This Court disposed of aforesaid W.P.(C) No. 6323 of 2025 by order dated 11.07.2025, with the following observation: "7. The Petitioner appears to have filed reply dated 1st February, 2025 (vide Annexure-8) in connection with Show Cause Notice dated 18th December, 2023 before the Commissioner of Customs (Preventive), Commissionerate at Bhubaneswar and the said authority till date has not proceeded to finalise the shipping bills. 8. It is true, as argued by Sri Tusar Kanti Satapathy, learned Senior Standing Counsel, that touc....
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....5 during the course of personal hearing. 2.9. The Order-in-Original dated 11.07.2025 and Corrigendum dated 14.10.2025 (Annexures-11 and 12 respectively) thereto have been passed by the opposite party No. 2. Dissatisfied with the modalities adopted by the Commissioner of Customs (Preventive) in raising such demand by fixing liability towards duty on account of export of iron ore fines on DMT basis the present writ petition has been filed. Hearing: 3. At the outset Sri Sujan Kumar Roy Choudhury, learned Senior Standing Counsel raised objection against entertainment of writ petition against the Order-in-Original citing Union of India Vrs. T.R. Verma, (1958) 1 SCR 499; Radha Krishan Industries Vrs. State of Himachal Pradesh, (2021) 3 SCR 406 and Rikhab Chand Jain Vrs. Union of India, (2025) 152 GSTR 809 (SC) to urge that when an alternative and equally efficacious remedy is open for the litigant, he should be required to pursue that remedy and not to invoke the special jurisdiction of the High Court and when such remedy exists, it will be a sound exercise of discretion to refuse to interfere in a petition under Article 226 of the Constitution of India unless there are good gro....
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....in order to maintain uniformity across all Customs Houses. The activity of export of iron ore undertaken by the petitioner-company during the relevant period, as well as prior and subsequent thereto, were executed through various ports across India, i.e. Paradip Port, Gopalpur Port, Haldia Port and Visakhapatnam Port. Having all such exports being duly assessed by the respective customs authorities on the basis of WMT by adhering to the applicable CBEC Circular(s) and prevailing legal principles, the subject adjudication on the basis of DMT could not have been done so as to refuse legitimate claim of exemption inasmuch as Fe content of exported iron ore/fines did not exceed 58%. Such a course would result in classification of the goods so exported as high-grade iron ore, which is contrary to the well-established and legally recognized method of assessment, i.e., WMT basis. 4.2. In furtherance to what is submitted, it is made explicit that the Commissioner of Customs (Preventive) could not have taken divergent view at different times by changing his opinion with respect to different shipping bills. It is highlighted by the petitioner that the said authority adopted the method of ....
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....rtment could not be admitted or relied upon as evidence inasmuch as there is absence of certification in terms of Section 65B of the Evidence Act, 1872. In Ankit Kapoor Vrs. Commissioner of Customs (Port), Kolkata, 2018 SCC OnLine Cal 7121 it has been laid down as: "An investigation is undertaken by an officer duly authorized in that behalf with regard to any infraction of Customs Act, 1962. It is in the course of such investigation, statements of witnesses are taken under Section 108 of the Customs Act, 1962. The investigating authority on the basis of materials available, including statements under Section 108 of the Customs Act, 1962, issues a show cause notice. The show cause notice is issued under Section 124 of the Customs Act, 1962 and is to be adjudicated upon by the persons delineated under Section 122 of the Customs Act, 1962. In the adjudicating proceedings, the prosecution is entitled to refer to and rely upon evidence of natural persons. It is at that material point of time, that is, when evidence of natural persons is relied upon before the adjudicating authority that, the prosecution should produce the natural persons witnesses and offer cross-examination to....
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....tion to the replies of the petitioner and his own findings while finalizing the certain other transactions of export qua shipping bills presented by the instant petitioner. v. Opposing the allegation of submission of forged documents and collusion with laboratories, agents and officials, it is submitted that such fact is absolutely baseless and unfounded. Blindly relying on the investigation report of the Directorate of Revenue Intelligence, Kolkata Zonal Unit without applying independent mind, the opposite party No. 2 fell in grave error of law. The petitioner asserts that no iota of evidence is forthcoming from the opposite parties to hint that the documents submitted at the time of export of goods were forged or the transit permits in Form-I were fake/forged. Thus, the documents said to be collected from the possession of third parties and the alleged data retrieved from their mobile phones and laptops, cannot be treated as sacrosanct and having evidentiary value for utilisation against the petitioner. 5. By way of written note of submission dated 05.12.2025, the opposite parties objected entertainment of writ petition by stating that "due process of investigation" w....
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....e applicable in every circumstances. When the petitioner is seen to have perpetrated fraud on the authority and the overwhelming evidence available on record to depict that the recipient outside the country having confirmed to have received iron ore fines of more than 58% Fe content, the petitioner cannot be protected under the umbrella of such Circular. The Adjudicating Authority having proceeded on the basis of factual analysis of the material on record and applied the correct method to raise the demand by determining liability by levying duty on the exported goods on DMT basis, the petitioner cannot be allowed to circumvent alternative remedy provided under the statute for ventilation of grievance on facts as well as in law. 5.4. Sri Sujan Kumar Roy Choudhury, learned Senior Standing Counsel drew attention of this Court to Section 14^3 of the Customs Act to suggest that it is imperative on the part of the Customs Authorities to levy customs duty on the "transaction value". As in the subject-transactions value furnished are incorrect, the value disclosed by the petitioner cannot be taken as the true and correct figures. He vehemently contested the submissions of the learned Se....
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....o 4.6, 8.2, 8.3 and 17.5.3 to 17.5.7, it is submitted that each shipping bill under the heading "proper assessable quantity in dry basis" shows percentage of Fe content on dry basis and the annexures appended to SCN reveals that "description: re-determined according to outcome of investigation". It is further contended that the SCN in the Annexures-A2, B2 and C2 forming part of Annexure-A indicates specific column titled "Assessable Fe % (on dry basis)". Therefore, he contended that the sole basis for demand of duty by the Commissioner of Customs is by adopting Fe content on DMT basis. 6.1. Laying emphasis on the Circular dated 17.02.2012 and decisions rendered by the Hon'ble Supreme Court of India, the Hon'ble High Courts and the learned Customs, Excise and Service Tax Appellate Tribunal, the learned Senior Advocate for the petitioner submitted that when the basis of calculation is erroneous and flawed with the assessment vide Order-in-Original cannot be held to be valid being vulnerable and bad for erroneous application of law. Analysis and discussion: 7. Factually no dispute subsists as to the disclosure of transaction value and payment of customs duty on WMT basis at t....
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....ght of impurities including moisture to arrive at the Net Fe content in absolute terms and not any ratio terms. This was an important clarification inasmuch as duty at that point of time to which the judgment mentioned supra relates to, was calculated on the basis of weight, unlike today when the duty is determined on ad-valorem basis. The judgment therefore is not relevant to the facts and circumstances of the instant case inasmuch as duty today is no longer chargeable or relatable on weight basis. SMNPL, vide their submissions in Court, are attempting to twist these facts and settled legal positions. Their submissions are not backed by logic, facts on record, or international trade practices."" 7.2. From the above narration culled out from the SCN it could be perceived that the Commissioner, Customs has proceeded on the foundation that the exporter realised the consideration on DMT basis, and therefore, he undertook to assess the exported goods on the DMT basis. 7.3. At this juncture it may be relevant to take note of charging provision provided in the Customs Act, 1962, which reads as follows: "Section 12. Dutiable goods.- (1) E....
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....n, if any, relating to the goods under this Act or under any other law for the time being in force. 51. Clearance of goods for exportation.- (1) Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance and loading of the goods for exportation: Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided further that the Central Government may, by notification in the Official Gazette, permit certain class of exporters to make deferred payment of said duty or any charges in such manner as may be provided by rules. (2) Where the exporter fails to pay the export duty, either in full or in part, under the proviso to subsection (1) by such due date as may be specified by rules, he shall pay interest on said duty not paid or short-paid till the date of its payment at such rate, not below five per cent and not excee....
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....the taxable event is the crossing of territorial waters, the rate of duty applicable is determined based on Section 16. The provisions of Section 16 read with Sections 50 and 51 make it abundantly clear that the proper officer is required to make an order permitting clearance and loading of the goods for exportation upon being satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty assessed thereon. Since on the date of export, there is no dispute that, the goods being found to be less than 58% Fe content were allowed to be exported on the WMT basis, the Commissioner of Customs could not have applied the amended provision by assessing the goods exported to be more than 58% Fe content on DMT. 8. It is vociferously argued that as if the method of computation of duty on assessment of weight of iron ore based on DMT, as amended by virtue of the Finance Act, 2022, is attracted to the transactions of export effected prior to such amendment, the Commissioner of Customs has proceeded to determine the liability. It is observed at paragraph 4.33.6 of the Order-in-Original as follows: "For instance, they reported high grade ore in Fo....
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....the currency of the assessment year, unless specifically made retrospective, does not apply to the assessment for that year.' ***' 8.5. In Reliance Industries Ltd. Vrs. Commissioner of Sales Tax, Cuttack, (2020) 77 GSTR 225 (Ori) = 2019 SCC OnLine Ori 515 = AIR 2020 Ori 55 the principle has been enunciated with the following opinion: '10. But in our considered opinion, in a tax statute, the word "substitute" is to be interpreted strictly as per the legislative intention. It cannot be given the retrospective effect unless expressly provided or intention to that effect is manifest from a bare reading of the provision. If an ordinary interpretation is made as per the case law relied by the petitioner, then if any tax is increased, it cannot be realised retrospectively, which can never be the intention of such "substitution". Therefore, amending provision will have prospective effect. 11. In that view of the matter, every word in a tax statute should be interpreted strictly as it stood on the date the taxing event exists or it occurs. Thus, the argument canvassed by the learned counsel for the petitioner is devoid of any merit, is required to be reje....
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.... was the percentage of iron ore content as determined by Italab (Goa) Pvt. Ltd. on analysis of samples drawn at the time of the different shipments concerned. As far as lumpy iron ore exported by the petitioners was concerned, the petitioners paid export duty thereon on the footing of the iron ore content thereof being over 60 per cent as set out in the certificates issued by Italab (Goa) Pvt. Ltd. from analysis of samples drawn from various shipments concerned. These certificates certify that the aforesaid iron ore contents were determined on the basis of the analysis of the sample goods dried at a temperature of 105 Degree C. Thereafter the petitioners asked Italab (Goa) Pvt. Ltd. For certificates as regards iron contents of the said samples on the basis of the said lumpy iron ore and iron ore fines being in moist condition which was the actual condition in which these goods were exported. Certificates were duly issued by Italab (Goa) Pvt. Ltd. which stated that the iron content in the said lumpy iron ores and iron ore fines exported in a moist condition was about 57 per cent. Each of the certificates states precisely what were the iron ore contents in the iron ore fines and lump....
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....t appears that following this very method, Italab (Goa) Pvt. Ltd. have issued certificates as to the iron content in the moist iron ore fines and moist lumpy iron ores exported by the petitioners, and these certificates show that the iron content in these iron ores was to the extent of about 57 per cent. Merely because in respect of moist iron ore the iron content cannot be determined directly by physical analysis this cannot lead to the result that the iron ore content cannot be determined at all or that the petitioners should be deprived of their just claim on that footing which is totally unwarranted by law. The submission of Mr. Rege must, therefore, fail.' 8.3. Aforesaid view of the Bombay High Court was affirmed in Union of India Vrs. Gangadhar Narsingdas Aggarwal, (1997) 10 SCC 305 = (1997) 68 ECR 529 = (1997) 89 ELT 19 (SC), wherein it has been held that: '3. By Notification No. GSR 1152, dated 24th July, 1967 issued under Section 25(1) of the Customs Act, the Government exempted iron ore fines falling under Item 29 of the Second Schedule to the Tariff Act when exported out of India from so much of the duty leviable thereon as is in excess of Rs. 3/- per m....
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....separating the iron content from the lumpy iron ore but the percentage has to be determined from the total weight which was available at the given point of time after the iron content is determined. That is because the duty is relatable to weight and, therefore, once the iron content is determined keeping in mind the total weight the percentage can be determined separating the iron content from the rest of the impurities inclusive of moisture and thereafter ascertain in which category the lumpy iron ore would fall for the purposes of charging duty under the aforesaid Notifications. This view which the learned Single Judge took and which came to be affirmed by the Division Bench of the High Court appears to us to be the correct view to take, for the reason that if the percentage of iron content is determined after ignoring the moisture the percentage would not be relatable to the lumpy iron ore weighed at the relevant point of time for the purposes of charging duty. We, therefore, do not think that the High Court committed any mistake in the view it took. Even if two views were possible the view taken by the High Court being a plausible one would not call for intervention b....
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....- The master of a vessel shall not permit the loading of any export goods, other than baggage and mail bags, until an order has been given by the proper officer granting entry-outwards to such vessel. 40. Export goods not to be loaded unless duly passed by proper officer.- The person-in-charge of a conveyance shall not permit the loading at a customs station- (a) of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter; (b) of baggage and mail bags, unless their export has been duly permitted by the proper officer." 8.5. Conjoint reading of Section 16, Section 39, Section 40, Section 50 and Section 51 lead to conceive that loading of goods for the purpose of export is not permissible unless the proper officer is satisfied. The determination of value prior to loading is an imperative requirement and modality is prescribed in the Circular 04/2012Customs, dated 17.02.2012. 8.6. Circular dated 17.02.2012 reveals that: "Circular No. 04/2012-Cus F. No. 450/93/2011-Cus.IV ....
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.... implementation of this circular, may be immediately brought to the notice of the Board. Yours faithfully, (A.K. Goel) Senior Technical Officer Tariff Unit" 8.7. It is evident from said circular that the assessments are to be finalised on the basis of manner stated in the Circular issued based on the decision rendered by the Hon'ble Supreme Court of India. It emanates therefrom that the export duty is chargeable according to Fe contents, and for the purpose of charging of export duty the assessment of iron ore for determination of Fe contents shall be made on WMT basis which in other words means deducting the weight of impurities (inclusive of moisture) out of the total weight/Gross Weight to arrive at Net Fe contents. In case of difficulty, assessment can be based on test result which directly determines the Fe contents. The reason ascribed by the learned Senior Standing Counsel that when fraud is alleged, the methodology specified in such Circular cannot be adhered to has no substance. 8.8. In J.K. Lakshmi Cement Ltd. Vrs. CTO, (2016) 16 SCC 213 = (2018) 53 GSTR 305 (SC) legal sanctity regarding circular has been stated thus: "31. Circulars issued under ta....
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....f Customs, Bombay, (2000) 115 ELT 42; Paper Products Ltd. Vrs. Commissioner of Central Excise, (2001) 247 ITR 128 (SC); Collector of Central Excise Vrs. Dhiren Chemical Industries, (2002) 126 STC 122 (SC) = (2002) 254 ITR 554 (SC); Union of India Vrs. Azadi Bachao Andolan, (2003) 263 ITR 706 (SC) = (2003) 1 RC 742 (SC); Balaji Computers Vrs. State of Karnataka, (2006) 147 STC 269 (Kar); Union of India Vrs. Arviva Industries (I) Ltd. Vrs. (2007) 209 ELT 5 (SC); State of Kerala Vrs. Kurian Abraham Pvt. Ltd., (2008) 13 VST 1 (SC).] 8.10. In Paper Products Ltd. Vrs. CCE, (1999) 7 SCC 84 it has been laid down that: "4. The question for our consideration in these appeals is: what is the true nature and effect of the circulars issued by the Board in exercise of its power under Section 37-B of the Central Excise Act, 1944? This question is no more res integra in view of the various judgments of this Court. This Court in a catena of decisions has held that the circulars issued under Section 37-B of the said Act are binding on the Department and the Department cannot be permitted to take a stand contrary to the instructions issued by the Board. These judgments have also held that....
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....so to do for the purpose of uniformity in the classification of goods or with respect to the levy of duty thereon, issue such orders, instructions and directions to officers of customs as it may deem fit and such officers of customs and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board: Provided that no such orders, instructions or directions shall be issued- (a) so as to require any such officer of Customs to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the Commissioner of Customs (Appeals) in the exercise of his appellate functions.' *** 22. Rejection of the transaction value of goods by the Customs Authority being totally an unrealistic value, has been found to be proper by this Court in Collector of Customs Vrs. Shibani Engg. Systems, (1996) 10 SCC 42. *** 26. Rabindra Chandra Paul, (2007) 3 SCC 93 and South India Television (P) Ltd., (2007) 6 SCC 373 also recognise the legal position that transaction value can be rejected if invoice price is....
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....hat the impugned Standing Order is just in the nature of guidelines and it does not in any way interfere with the discretion of officers, the impugned Standing Order has to be read and understood accordingly. *** 37. The availability of evidence of contemporaneous import of the same goods obviously provides the best guide for determination of value of the imported goods but in the absence of evidence of contemporaneous import, reference to foreign journals for finding out the correct international price of imported goods may not be irrelevant because ultimately the assessing authority has to determine the value of the imported goods at which such goods are sold or offered for sale in the course of international trade at the time of importation." 8.12. This Court in Commissioner of Customs (Preventive), Bhubaneswar Vrs. Chamong Tee Exports Private Limited, 2025 SCC OnLine Ori 2932 = 2025 (III) ILR-CUT 1 held as follows: "12. From the above quoted observations of the coordinate bench, it is exposit that the Fe content in IOF is to be determined on the basis of WMT and not DMT and in view of a decision having taken in this regard and in absence of any mat....
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....n of India Vrs. Gangadhar Narsingdas Aggarwal, (1997) 10 SCC 305 = (1997) 68 ECR 529 = (1997) 89 ELT 19 (SC); ii. V.M. Salgaocar and Brother Pvt. Ltd. Vs. The Assistant Commissioner of Customs (Export) and others, MANU/MH/3444/2022 [Bombay High Court (Goa Bench)]; iii. Commissioner of Customs (Preventive), BBSR Vrs. Kai International Private Limited, (2025) 29 Centax 178 (Ori); iv. Commissioner of Customs (Preventive), Bhubaneswar Vrs. Chamong Tee Exports Private Limited, 2025 SCC OnLine Ori 2932 = 2025 (III) ILRCUT 1; v. Commissioner of Customs (Preventive) Vrs. Essel Mining and Industries Ltd., 2026 SCC OnLine Ori 145. 8.14. It is held in CCE Vrs. Frick India Ltd., (2007) 14 SCC 31 that the concept of "classification" is different from the concept of "valuation"^5. Thus, as demonstrated by the petitioner, the transactions of export on the date of bill of lading and/or clearance of goods for exportation by the proper officer on being satisfied attracted nil customs duty as Fe content of iron ore fines calculated on the basis of WMT in terms of Circular dated 17.02.2012 were below 58%. The Commissioner of Customs has completely discarded to ap....
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.... to fraud/collusion/misdeclaration etc. by the Commissioner of Customs (Preventive); nevertheless, it is apparent that the method of assessment has not been made on the basis of WMT. 8.17. At this stage, it may be relevant to have reference to BSNL Vrs. Union of India, (2006) 3 SCC 1 wherein it has been laid down that: "19. To a similar effect is Junior Telecom Officers Forum Vrs. Union of India, 1993 Supp (4) SCC 693 where the appellants had intervened in the earlier proceedings. After the controversy was decided in those proceedings the appellants sought to reagitate the same issues in respect of the same matter contending that they had no opportunity of being heard. The submission was rejected and it was held that the second round was impermissible. 20. The decisions cited have uniformly held that res judicata does not apply in matters pertaining to tax for different assessment years because res judicata applies to debar courts from entertaining issues on the same cause of action whereas the cause of action for each assessment year is distinct. The courts will generally adopt an earlier pronouncement of the law or a conclusion of fact unless there is a new g....
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....or exportation. 16. It is settled that the procedure prescribed under Section 14(1) of the Act and particularized in Rule 4 of the 1988 Rules has to be adopted to determine the value of goods entered for exports, irrespective of the fact whether any duty is leviable or not. It is also trite that ordinarily, the price received by the exporter in the ordinary course of business shall be taken to be the transaction value for determination of value of goods under export, in absence of any special circumstances indicated under Section 14(1) of the Act and Rule 4(2) of the 1988 Rules. The initial burden to establish that the value mentioned by the exporter in the bill of export or the shipping bill, as the case may be, is incorrect lies on the Revenue. Therefore, once the transaction value under Rule 4 is rejected, the value must be determined by sequentially proceeding through Rules 5 to 8 of the 1988 Rules. [See: Commissioner of Customs (Gen), Mumbai Vrs. Abdulla Koyloth, (2010) 5 GSTR 571 (SC).] 17. In Om Prakash Bhatia Vrs. Commissioner of Customs, Delhi, (2003) 6 SCC 161, while dealing with a similar case of fraudulent drawback claim by deliberately over-invoicing ....
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.... in Om Prakash Bhatia (supra) has been reiterated by this Court in Bibhishan Vs. State of Maharashtra, (2007) 12 SCC 390. It has been held that the definition of 'prohibited goods' in the Act is a broad one and the said provision not only brings within its sweep an import or export of goods which is subject to any prohibition under the Act, but also any of the law for the time being in force." 8.19. Having found the Commissioner of Customs while finalising the shipping bill did not apply correct method to determine the Fe contents (classification of goods) so as to apply the rate of duty on the value determined in accordance with the statutory provisions with reference to date of occurrence of the taxable event qua export, the Order-in-Original cannot be countenanced in law; and hence, the same deserves to be set aside. While observing that the Commissioner of Customs (Preventive), Bhubaneswar ought to have applied WMT instead of DMT method in order to arrive at the weight of iron ore fines (Fe content), it is desirable that the said authority should re-do the adjudication. Conclusion: 9. Having thus analysed the material placed before this Court and upon diligent consider....
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....unsel for the petitioner that although in one of the statements of co-petitioner a specific reference was made to CRCL report, which was also made known to the Adjudicating Authority by way of reply to SCN, sphinx silence is maintained in this regard while passing Order-in-Original. No answer is available with the learned Senior Standing Counsel as against the statement made by the petitioner through its counsel that "impugned Order vide Paragraphs 2.2.9 and 3.2.6 (at pages 635 and 637 of the writ petition) records that the co-petitioner duly requested for consideration of CRCL reports. Despite this, the impugned Order is completely silent on the CRCL reports". 9.3. Reference to following observations made in Reliance Cellulose Products Ltd. Vrs. CCE, (1997) 6 SCC 464 may be apposite to be taken note of in this context: "12. These orders are not under challenge before this Court. We were referred to a number of test reports obtained by the appellant from various persons and on the basis of these opinions, the reports of the Departmental Chemical Examiner and also the Chief Chemist were assailed. We are of the view that the Assistant Collector cannot be said to have erre....
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....ctions of export effected were prior to enforcement of amendment in the Customs Tariff Act, 1975 by virtue of the Finance Act, 2022, which is posed in the written note of submission dated 09.03.2026. 9.6. This Court on going through the Order-in-Original also finds that the replies to the SCN of the petitioner have not been dealt with in proper perspective. 9.7. Therefore, this Court having analysed entire gamut of factual position as obtained in record and upon hearing the counsel appearing for both the sides on the subject comes to conclusion that the Commissioner of Customs (Preventive), Bhubaneswar has proceeded to adjudicate the Fe content to be more than 58% on the basis of DMT, which in the considered opinion is erroneous approach and such finding rendered in the Order-in-Original is perverse and inconsistent and conflicts with the settled position of law in this regard. 10. As the petitioner has confined its challenge to question the method of determination of weight of iron ore fines for the purpose of considering whether duty would be nil, this Court does not have scope to go into the merit of the matter by analysing each shipping bill which is domain of the Adju....
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..... "Conformity Assessment- Requirements for Accreditation bodies accrediting conformity assessment bodies". 3. Section 14 of the Customs Act, 1962 stands thus: "14. Valuation of goods.- (1) For the purposes of the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, the value of the imported goods and export goods shall be the transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation, or as the case may be, for export from India for delivery at the time and place of exportation, where the buyer and seller of the goods are not related and price is the sole consideration for the sale subject to such other conditions as may be specified in the rules made in this behalf: Provided that such transaction value in the case of imported goods shall include, in addition to the price as aforesaid, any amount paid or payable for costs and services, including commissions and brokerage, engineering, design work, royalties and licence fees, costs of transportation to the place of importation, insurance, loading, u....